"12 October 2015" Archive

Notification No. 98/2015-Customs (N.T.) Dated: October 12, 2015

Notification No. 98/2015-Customs (N.T.) 12/10/2015

NOTIFICATION NO. 98/2015-CUSTOMS (N.T.) In exercise of the powers conferred under section 4 and section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the officers mentioned in column (2) of the Table below as Principal Commissioner or Commissioner of Customs for the purpose of adjudicatin...

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Admissibility of HRA on non-acceptance or surrender of railway residential accommodation

No. E(P&A)II-2012/F.E.2/4 12/10/2015

During a meeting held on 15.07.2015 with the Board and the NFIR on the subject mentioned above. the Federation pointed out that railway quarters which are unfit for occupation or in a dilapidated condition are being allotted by the railway administration in the Zonal Railways/Units and thereby the affected railway employees are being deni...

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Delhi VAT-Appointment of Assistant Commissioner cum VATO

No. F.3(11)/Fin(T&E)/2009-10/DS-VI/849 12/10/2015

alue Added Tax Act, 2004 (Delhi Act 3 of 2005), read with rule 47 of the Delhi Value Added Tax Rules, 2005, the Lt. Governor of the National Capital Territory of Delhi is pleased to appoint the following DANICS (probationers 54th batch) officers as Assistant Commissioners cum VATO for the training programme form 21/12/2015 to 08/01/2016. ...

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Delhi VAT- Extension of Due date for filing online returns for 1st & 2nd quarters of 2015-16

No.F.3(515)/Policy/VAT/2015/870-81 12/10/2015

In partial modification of Notification No.F.3(515)/Policy/VAT/2015/805-816 dated 29/09/2015, I, Vijay Kumar, Commissioner, Value Added Tax in exercise of the powers conferred under section 27 of the Delhi Value Added Tax Act,2004, do hereby extend the last date for filing of online returns for the 1st and 2nd quarters of the year 2015-16...

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Proof of demand of illegal gratification must for conviction, mere recovery of notes not sufficient- SC

P. Satyanarayana Murthy Vs The Dist. Inspector of Police And Anr (Supreme Court of India)

Supreme Court held In the case of P. Satyanarayana Murthy V. The Dist. Inspector of Police and ANR that the proof of demand of illegal gratification is the gravamen of the offence under Sections 7 and 13(1) (d)(i)&(ii) of the Act and in absence thereof, unmistakably the charge there for, would fail....

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No TDS liability arise on mere passing of book entry which gets reversed subsequently

Director of Income Tax Vs M/s Ericsson Communications Ltd. (Delhi High Court)

Delhi High Court held In the case of DIT Vs. M/s Ericsson Communications Ltd. that mere passing of the book entries, which are reversed, would not give rise to an obligation to deduct TDS by the Assessee, as clearly, there is no debt that can be said to be acknowledged by the Assessee. ...

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Reassement based on point considered during original assessment not permissible

M/s Swarovski India Pvt. Ltd. Vs DCIT (Delhi High Court)

High Court held In the case of M/s Swarovski India Pvt. Ltd. V. DCIT that in this case, queries and issues have been specifically raised and answered by the assessee in the original assessment proceedings. Thus, even though AO did not make any addition in the assessment order...

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Manufacturing of Route Marker entitled for deduction u/s 80IC as it’s covered in definition of manufacture – HC

CIT Vs Ms Megha Dadoo (Himachal Pradesh High Courts at shimla)

High Court held In the case of CIT vs. Ms Megha Dadoo that the product (Route Marker) produced by the assessee was commercially different from its raw material and also a commercially different product known in the market. ...

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AO can reject books of accounts if same not present a true view of accounts & not show correct income – HC

CIT Vs Rakesh Mahajan (Himachal Pradesh High Court at Shimla)

High Court held In the case of CIT vs. Rakesh Mahajan that the income or profits as ascertained and determined by the assessee himself cannot always be accepted as correct because it is the duty of the A.O. to consider whether the books disclose the true state of accounts and whether the correct ...

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Valuation of property covered under Ceiling Act for Wealth Tax cannot be higher than maximum compensation

Sri S.N. Wadiyar (Dead) Through LR Vs Commissioner of Wealth Tax (Supreme Court of India)

Supreme Court held In the case of SRI S.N. Wadiyar (Dead) through LR V. Commissioner of Wealth Tax that a property which is going to be taken over by the Government at a compensation of Rs. 2 Lakhs and is awaiting notification under Section 10 of the Act for this purpose...

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